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  • Kwartalnik Prawa Podatkowego
  • Kwartalnik Prawa Podatkowego 2019, nr 1
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  • Czasopisma naukowe | Scientific Journals
  • Kwartalnik Prawa Podatkowego
  • Kwartalnik Prawa Podatkowego 2019, nr 1
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AuthorRusek, Joanna (1)Subject
BEPS (1)
economic substance (1)Modelowa Konwencja OECD (1)OECD Model Tax Convention (1)tax avoidance (1)treść ekonomiczna (1)unikanie opodatkowania (1)... View MoreDate Issued2019 (1)Has File(s)Yes (1)

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Wykorzystanie koncepcji substance z perspektywy międzynarodowych regulacji podatkowych 

Rusek, Joanna (Wydawnictwo Uniwersytetu Łódzkiego, 2019-03-30)
The aim of this article is to demonstrate different ways in which the concept of economic substance is used on an international basis. From that perspective the outcomes of the BEPS project were firstly examined. Another ...

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